Employment of Foreign Manpower Act 1990 · 2020 Revised Edition · Part 2 · Work Passes
11. Levy in respect of foreign employee or self-employed foreigner
Feedback & supportLast amended by an amending law of 2012.
The Minister may, by order in the Gazette, provide for the imposition of a levy of such amount as may be specified in the order on employers in respect of any foreign employee or class of foreign employees, or on self-employed foreigners or any class thereof, who have been issued with a work pass.
The levy continues to be payable unless the work pass —
work pass
“work pass” means a work pass belonging to any prescribed category of work passes which is issued by the Controller under section 7.
has expired;
has been suspended or revoked by the Controller; or
has been cancelled by the Controller on application by the employer.
Any order made under subsection (1) may provide for the recovery of the levy in such manner and through such channels as may be specified in the order.
Where the amount of the levy payable by any employer or self‑employed foreigner in respect of any month is not paid within such period as may be specified in the order, the employer or self‑employed foreigner shall be liable to pay a penalty on the amount for every day the amount remains unpaid starting from the first day of the month following the month in respect of which the amount is payable.
employer
“employer” means any person employing a foreign employee, and includes —(a)for the purposes of an application for a work pass — any person who has the intention or purports to have the intention to employ a foreign employee; or(b)in a case where a foreign employee has or had a valid work pass — any person specified in the work pass as the employer of the foreign employee;
The penalty under subsection (4) must be an amount determined in accordance with any rate or formula as the Minister may specify by order in the Gazette, but the total penalty must not exceed 30% of the amount of levy outstanding.
The Controller may, in any case in which the Controller thinks fit, waive, remit or refund in whole or in part —
Controller
“Controller” means the Controller of Work Passes appointed under section 3;
any levy imposed under subsection (1); or
any penalty due under subsection (4).
Any levy and penalty due from and payable by any employer or self-employed foreigner is recoverable by the Controller, or any person duly authorised by the Controller to act on the Controller’s behalf, as a debt due to the Government.
self-employed foreigner
“self-employed foreigner” means any foreigner who, not being employed under a contract of service, seeks to engage in or engages in —(a)any trade, vocation or profession, whether for the purpose of gain or otherwise; or(b)any other activity in Singapore for the purpose of gain;
For the purposes of reimbursing any person authorised by the Controller to act on the Controller’s behalf for the expenses incurred by the person in the collection and recovery of the levy, the Minister may authorise the person to be paid an amount as the Minister may determine.
In any proceedings for the recovery of any levy and penalty due thereon which any employer or self-employed foreigner is liable to pay, a certificate purporting to be under the hand of the Controller certifying the amount of the levy and penalty due thereon payable by the employer or self-employed foreigner is prima facie evidence of the facts stated in the certificate.